He would have received the same care, but been billed afterward. If he is like most uninsured patients, he would/will never pay any of it. The doctors and hospital would eat the bill. Because of the business structure and accounting rules, the docs would not receive any sort of tax advantage for providing this free care. Depending on the state, the hospital would like receive some sort of extra federal or state money at the end of the year if they provide 'X' amount of indigent or non-insured care.